Tariff value determination: imports deemed to equal notified domestic tariff value when government fixes the like article's value. Where the Central Government has fixed a tariff value for a like article produced or manufactured in India under the Central Excise provision, the value of the imported article shall be deemed to be that fixed tariff value, making the notified domestic tariff value the customs valuation benchmark for such imports.
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Provisions expressly mentioned in the judgment/order text.
Tariff value determination: imports deemed to equal notified domestic tariff value when government fixes the like article's value.
Where the Central Government has fixed a tariff value for a like article produced or manufactured in India under the Central Excise provision, the value of the imported article shall be deemed to be that fixed tariff value, making the notified domestic tariff value the customs valuation benchmark for such imports.
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